Schedule list

Unified payments

Unified payment relating to: – withholding taxes on employee income and assimilated income; – regional and municipal IRPEF additional tax relating to the previous month; – social security and welfare contributions due to INPS from employers, including those resulting from the contribution adjustment made the previous month; – contributions due from clients to the INPS separate management, for collaborations; – contributions due from entertainment companies to the ex “Enpals”; – monthly contribution from self-employed fishermen; – contributions on remuneration paid the previous month to self-employed occasional workers exceeding the franchise of EUR 5. 000 per year; – third instalment of the atypical contribution due to former “Inpdai” managers; – periodic VAT settlement.

“Inpgi” Contributions

Payment of the monthly contributions due from journalists with a contract of collaboration, for publishing houses, newspapers, broadcasting companies or other sectors with journalists.

Early Retirement  

Payment of the monthly provision for early retirement to be paid the following month to workers registered with the sectoral solidarity funds.

Notional contributions (i.e. “Contributi figurativi”)

Payment in 2023 of an amount equal to the employee’s share of contributions relating to time taken off for public office.

Domestic labour contributions

Payment of contributions for domestic workers related to the previous quarter.

Tertiary management contributions

Quarterly payment of contributions to the Supplementary Pension and Welfare Funds for Executives of Trade – Transport and Shipping companies.

Family Booklet

Communication of occasional work services for users of the family booklet related to the previous month.

Tax assistance

The withholding agents withhold the amounts due as debit taxes or refund credits resulting from the 730 tax return on the monthly pay slip.